Amendment to the Regulations of the Customs Law in Mexico
The "Decree amending, adding and repealing various provisions of the Regulations of the Customs Law" was published on February 23, 2026, in Mexico's Official Gazette of the Federation (Diario Oficial de la Federación or DOF).
These new amendments aim to continue the recent changes to the Customs Law published in the DOF on November 19, 2025, as well as the new General Foreign Trade Rules for 2026.
These changes represent operational, regulatory and logistical adjustments that must be considered in order to avoid disruptions in companies' supply chains.
In this regard, it is important to highlight that these amendments apply to all importers and exporters operating in Mexico and, in general, to all sectors and industries for goods and merchandise that are imported into national territory or exported abroad from Mexico.
Below is a summary of the main changes and the potential impacts arising from the decree.
Storage at Bonded Facilities (Recintos Fiscalizados)
There are new obligations related to the operation and administration of bonded facilities, modifying customs clearance processes, the storage period of goods and their withdrawal.
Depending on the customs scheme used, this could impact the supply chain of various goods, such as fuel or additives.
Flammable, Corrosive or Polluting Goods
New provisions have been introduced regarding the bonded warehouse regime (depósito fiscal), establishing that flammable, corrosive or polluting goods, among others, destined for this customs regime may only remain in storage if the relevant facilities hold the appropriate certifications for their warehousing.
Depending on the customs scheme used, this could impact the supply chain of goods such as solvents, adhesives, corrosion inhibitors, battery chemical precursors and industrial gases.
Digital Traceability
The mandatory and widespread use of a digital seal or authorized technological identification mechanism issued by the Tax Administration Service (Servicio de Administración Tributaria or SAT) is established for the transmission of customs information and documentation, in alignment with the Customs Law and the publication of the General Foreign Trade Rules for 2026.
Customs Broker Obligations
As a result of the recent amendments to the Customs Law and the publication of the General Foreign Trade Rules for 2026, this new decree provides details and further develops certain new obligations applicable to customs brokers and customs agencies.
Investment in Technology
The authorization and operation of strategic bonded facilities (recintos fiscalizados estratégicos) depend on the implementation of a technological system integrating electronic inventory control systems, video surveillance, security, traceability and real-time monitoring of goods entering, remaining in and leaving such facilities.
Depending on the customs scheme used, this could impact the supply chain of various goods.
Accordingly, new provisions and obligations increase the likelihood of disruptions in import and export flows, making it essential to conduct an immediate review of customs compliance models.
For more information, please contact the authors.
Information contained in this alert is for the general education and knowledge of our readers. It is not designed to be, and should not be used as, the sole source of information when analyzing and resolving a legal problem, and it should not be substituted for legal advice, which relies on a specific factual analysis. Moreover, the laws of each jurisdiction are different and are constantly changing. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your Holland & Knight representative or other competent legal counsel.